ANALYSIS OF THE REALIZATION OF THE BANKRUPTCY PROCEDURE AND WAYS OF FINANCIAL RECOVERY OF AGRICULTURAL ORGANIZATIONS OF ORENBURG REGION

Abstract

The article gives the analysis of realizing bankruptcy procedure in agricultural organizations of Orenburg region. The research showed that after initiating a bankruptcy case and introducing the procedure of observation organizations are recommended bankruptcy proceeding omitting stages of financial revival and commission in bankruptcy. The authors identify and justify ways of improving financial stability indicators with the help of correcting groups of asset liquidity. The authors recommend considering animals in farming as part of the most liquid assets for financial recovery of an agricultural organization. It is recommended to evaluate animals in farming and fattening according to fair value.